CASH AND CASH EQUIVALENTS continued September 30, 2014 December 31, 2013

PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 47

6. TRADE RECEIVABLES continued

b. By age continued ii Third parties September 30, December 31, 2014 2013 Up to 3 months 5,981 4,526 More than 3 months 3,789 2,981 Total 9,770 7,507 Provision for impairment of receivables 2,870 2,381 Net 6,900 5,126 iii Aging of total trade receivables September 30, 2014 December 31, 2013 Provision for Provision for impairment impairment Gross of receivables Gross of receivables Not past due 5,372 28 3,618 10 Past due up to 3 months 852 405 1,525 401 Past due more than 3 to 6 months 1,008 319 703 321 Past due more than 6 months 3,725 2,489 3,052 2,140 Total 10,957 3,241 8,898 2,872 The Company and subsidiaries have made provision for impairment of trade receivables based on the collective assessment of historical impairment rates and individual assessment of their customers’ credit history. The Company and subsidiaries do not apply a distinction between related party and third party receivables in assessing amounts past due. As of September 30, 2014 and December 31, 2013, the carrying amount of trade receivables of the Company and subsidiaries considered past due but not impaired amounted to Rp2,372 billion and Rp2,418 billion, respectively. Management has concluded that receivables past due but not impaired, along with trade receivables that are neither past due nor impaired, are due from customers with good credit history and are expected to be recoverable. c. By currency i Related parties September 30, December 31, 2014 2013 Rupiah 1,162 1,361 U.S.dollar 25 30 Total 1,187 1,391 Provision for impairment of receivables 371 491 Net 816 900 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of September 30, 2014 and for the Nine months Period Then Ended unaudited Figures in tables are expressed in billions of rupiah, unless otherwise stated 48

6. TRADE RECEIVABLES continued

c. By currency continued ii Third parties September 30, December 31, 2014 2013 Rupiah 8,938 6,699 U.S.dollar 813 806 Euro 2 1 Hong Kong dollar 1 1 Australian dollar 16 - Total 9,770 7,507 Provision for impairment of receivables 2,870 2,381 Net 6,900 5,126 d. Movements in the provision for impairment of receivables September 30, December 31, 2014 2013 Beginning balance 2,872 2,047 Provision recognized during the year Note 29 370 1,589 Receivables written-off 1 622 Acquisition - 1 Disposal Note 3 - 158 Reclassification - 15 Ending balance 3,241 2,872 The receivables written off are related-party and third-party trade receivables. Management believes that the provision for impairment of trade receivables is adequate to cover losses on uncollectible trade receivables. Certain trade receivables of the subsidiaries amounting to Rp2,029 billion have been pledged as collateral under lending agreements Notes 17 and 21. Refer to Note 37 for details of related party transactions.

7. INVENTORIES September 30, December 31,

2014 2013 Components 382 272 SIM cards, RUIM cards, set top box, and blank prepaid vouchers 115 102 Others 206 157 Total 703 531 Provision for obsolescence Components 26 21 SIM cards, RUIM cards, set top box, and blank prepaid vouchers 1 1 Total 27 22 Net 676 509